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TMI Blog2011 (2) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. - This is an appeal by the department against the order of the Commissioner (Appeals) No. 15/2010 (C.E.) SLM dated 26-2-2010 by which order of the original authority, confirming demand of Rs. 78,124/- after denying the credit alongwith interest and imposing penalty of equal amount, was set aside. 2. Heard both sides. 3. The respondents are manufacturer of paper and paper boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it. On an appeal by the party, the Commissioner (Appeals) set aside the order of the original authority. 4. Learned SDR reiterating the grounds of appeal submits that the above activities are not directly related to manufacture and clearance of final product and the same cannot be also considered to be activities relating to setting up, modernization, renovation and repairs of the factory or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e activities are business activities used within the factory premises in connection with maintaining cleanliness and approach to different parts of the factory and to ensure proper communication. Therefore, the credit has been validly taken and the order of the Commissioner (Appeals) is legal and proper. 6. I have carefully considered the submission from both sides and perused the records. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the draining and maintenance of drain and swimming pool are related to maintenance of effluent plant. In the light of above factual finding, he treated the activities as input services and allowed the credit. The department has not adduced any evidence to contradict the factual findings of the Commissioner (Appeals) on the nature of activities and the purpose for which the same were undertake ..... X X X X Extracts X X X X X X X X Extracts X X X X
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